MARGINAL COST METHOD OF ACCOUNTING FOR THE ENTERPRISE
Journal: Science Journal "NovaInfo" (Vol.2, No. 57)Publication Date: 2016-12-30
Authors : Zapolskikh Yuliya Alfredovna; Frolova Irina Sergeevna;
Page : 249-253
Keywords : THE PRINCIPLES OF MARGINAL COST ACCOUNTING METHOD; DIRECT COSTS; VARIABLE COST MANAGEMENT; DIRECT COSTING; THE CRITICAL VOLUME OF PRODUCTION; VARIABLE COSTS; PRODUCTION COSTS; COST ACCOUNTING; MARGIN METHOD;
Abstract
Costs determine the amount of money spent on the creation of a product or perform any deyatelnosti.Uchet costs of the enterprise - an important point in determining the performance of the enterprise. Margin Method (direct cost method) is one of the main cost accounting methods in the enterprise. It allows managers to focus on variable costs, while the management of fixed costs is a strategic and not held as often as control variables allows you to find Thrust reduce variable costs and does not distract the head that can not be changed at this time.
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